& & \multicolumn{4}{c}{I. Taxation} & \multicolumn{3}{c}{II. Local public goods} \\
\cmidrule(lr{0.5em}){3-6} \cmidrule(lr{0.5em}){7-9}
& (1) & (2) & (3) & (4) & (5) & (6) & (7) & (8) \\
\hspace{0.1cm} \textit{Reform}&    0.052\sym{***}&    0.048\sym{***}&    0.049\sym{***}&    0.049\sym{***}&    0.052\sym{***}&    0.055\sym{***}&    0.046\sym{***}&    0.053\sym{***}\\
                &  (0.010)         &  (0.008)         &  (0.005)         &  (0.007)         &  (0.006)         &  (0.018)         &  (0.005)         &  (0.012)         \\
\hspace{0.1cm} \textit{Reform} $\times$ Share paying tax&                  &   -0.017\sym{**} &                  &                  &   -0.016\sym{***}&                  &                  &                  \\
                &                  &  (0.008)         &                  &                  &  (0.005)         &                  &                  &                  \\
\hspace{0.1cm} \textit{Reform} $\times$ Tax per capita&                  &                  &   -0.048\sym{**} &                  &   -0.037\sym{***}&                  &                  &                  \\
                &                  &                  &  (0.021)         &                  &  (0.013)         &                  &                  &                  \\
\hspace{0.1cm} \textit{Reform} $\times$ $(\tau^{\text{Max}} - \tau^{\text{Min}})$&                  &                  &                  &   -0.016\sym{***}&   -0.007         &                  &                  &                  \\
                &                  &                  &                  &  (0.005)         &  (0.005)         &                  &                  &                  \\
\hspace{0.1cm} \textit{Reform} $\times$ Primary schools&                  &                  &                  &                  &                  &    0.018         &                  &    0.018         \\
                &                  &                  &                  &                  &                  &  (0.025)         &                  &  (0.018)         \\
\hspace{0.1cm} \textit{Reform} $\times$ Secondary school&                  &                  &                  &                  &                  &                  &    0.016\sym{***}&    0.016\sym{***}\\
                &                  &                  &                  &                  &                  &                  &  (0.004)         &  (0.005)         \\
\midrule
Outcome mean    &     0.12         &     0.12         &     0.12         &     0.13         &     0.13         &     0.12         &     0.12         &     0.12         \\
Observations    &   102836         &   102836         &   102836         &    84987         &    84987         &   102836         &   102836         &   102836         \\
